Research article

**	การสำรวจความพึงพอใจของผู้ใช้ไฟฟ้าต่อการให้บริการของการไฟฟ้านครหลวง ปรีชา อัศวเดชานุกร และ สรชัย พิศาลบุตร Pages 1 - 14    Download PDF  Article preview Cite Abstract
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A survey of debit card holders' attitudes toward electronic commerce Chatpong Tangmanee and Kanlaya Vanichbuncha Pages 15 - 37    Download PDF  Article preview Cite Abstract Little is known about the debit card holders? perception toward electronic commerce (e-commerce), despite the similarity between profiles of the holders and those of Internet users. This study is an attempt to fill this gap. 721 debit card holders from one commercial bank in Thailand participated in a mail survey. Analysis of these responses indicates that the Internet has a certain role in lives of these card holder; yet, only about 15% of them have had actual experience with e-commerce. It further discerns the holders? five distinctive perception toward e-commerce. Such perceptions are those of (1) large selections, (2) financial security, (3) well-written store policy, (4) less expensive price, and (5) advantages of online shopping. The e-commerce payment be possible through a debit card, about a half of the card holders would agree to use their card. The top two products for which they decide to pay are movie tickets and books. Regarding e-commerce related barriers, debit card holders consider the following three problems most important: (1) undefined store policy, (2) customers? inability to bargain for the best deal or to physically ?touch of feel? the products, and (3) customers? perception of over-priced products. Theoretically, this study extends understanding of e-commerce perception among debit card holders. Practically, virtual store managers may apply the results to address issues the subsequently could increase online transactions.
**	การศึกษาการซื้อหุ้นคืนของบริษัทจดทะเบียนในช่วงปี 2544-2548 Vorasak Tommanon Pages 38 - 86    Download PDF  Article preview Cite Abstract
**	CRS : บทบาทที่เปลี่ยนแปลงขององค์กร Kornkanok Tiparos Pages 86 - 92    Download PDF  Article preview Cite Abstract
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International financial accounting: Past, Present, and Future Pages 93 - 137    Download PDF  Article preview Cite Abstract This study reviews, classifies, and assesses the literatures of international financial accounting. We divide these literatures into categories of research: accounting standards, financial reporting and disclosure, and accounting policy and implementation. First, the accounting standards group consists of research on the development of accounting standards, the setting of accounting standards, and the harmonization of accounting standards. Second, the financial reporting and disclosure group consists of research on financial reporting, segmental reporting, and accounting disclosure. Third, the accounting policy and implementation group consists of research on accounting procedure, accounting for capital markets, and the effect of factors to accounting policy. Contributions and suggestions for further research are also discussed.